-
Sections
Rule - 1.
Punjab
Liquor License (Second Amendment) Rules, 2022
[31st
March 2022]
No. G.S.R.
21/P.A.1/1914/S.59/Amd.(153 )/2022.- In exercise of the powers conferred by
section 59 of the Punjab Excise Act, 1914 (Punjab Act No.1 of 1914), read with
the Government of Punjab, Department of Excise and Taxation, Notification No.
S.O.25/P.A.1/1914/S.9/2020, dated the 4th August, 2020, and all other powers
enabling me in this behalf, I, Rajat Agarwal, I.A.S, Excise Commissioner,
exercising the powers of the Financial Commissioner, make the following rules,
further to amend the Punjab Liquor License Rules, 1956, namely:-
Rule - 1.
(1)
These rules may be called
the Punjab Liquor License (Second Amendment) Rules, 2022.
(2)
They shall come into force
on and with effect from the,-
(i)
17thday of March, 2022, in
respect of renewal of retail licenses i.e. L-2 and L-14A, allotment of liquor
vends, application fee, Fixed License fee, Additional Fixed License Fee or any
other matter incidental and related thereto; and
(ii)
1st day of April, 2022, in
respect of all other matters.
Rule - 2.
In the Punjab Liquor License Rules, 1956 (hereinafter referred to as the said
rules), in rule 25,-
(i)
for sub-rule (1), the
following sub-rule shall be substituted, namely:-
(1)
The amount of license fee
and security in respect of different kinds of licenses granted under these
rules, shall be such as given in the Table below, namely:-
TABLE
|
Serial No. |
Kind of
licenses |
Rate of
License Fee (in rupees) |
Rate of
Security (in rupees) |
|
1 |
2 |
3 |
4 |
|
1. |
L-1 |
625000 + Rs3/- Per PL on IMFL and Rs. 2/- per BL
on Beer |
3750 |
|
2. |
L-1 (import) |
250000 |
3750 |
|
3. |
L-1BB |
375000 |
3750 |
|
4. |
L-1C |
5,00,000 |
1000 |
|
5. |
L-2 Airport |
10,00,000 |
0 |
|
6. |
L-2A (Urban & Rural) |
1000 |
0 |
|
7. |
L-2B |
|
|
|
|
Grant |
250000 |
0 |
|
|
Renewal |
|
|
|
|
(subject to special condition 2-B, Rule 38) |
500000 |
|
|
8. |
L-2D |
27500 |
0 |
|
9. |
L-3, L-4 & L-5,- |
|
|
|
|
(i) For hotels having 5 star and 5 star deluxe
category certificate; |
8,00,000 |
10,000 |
|
|
(ii) For hotels having 4 star category
certificate; |
6,00,000 |
10,000 |
|
|
(iii) For hotels/restaurants in Municipal
Corporations of Ludhiana, Jalandhar, Amritsar, Patiala, Bathinda and Mohali; |
3,00,000 |
10,000 |
|
|
(iv) For hotels/restaurants in Municipal
Corporations other than those mentioned at (iia) above, in Municipal
Committees and other areas; |
2,00,000 |
10,000 |
|
|
(v) For Additional place of Bar; and |
50 percent in case of 4 star or 5 star category
Hotels and one third of the license fee of other bar licenses. |
0 |
|
|
(vi) For occasional serving of liquor at a place
which is not a point of sale in 5 Star and 5 Star deluxe Hotel e.g.
Conference Hall and Banquet Hall. |
3,00,000 |
0 |
|
10. |
L-3A, L-4A & L-5A,- |
|
|
|
|
(i) For towns with population of one Lac or more;
and |
1,50,000 |
0 |
|
|
(ii) For other towns |
1,25,000 |
0 |
|
11. |
L-5B (Pub License),- |
|
|
|
|
(a) Independent License; and |
50,000 |
10000 |
|
|
(b) Supplementary License (with L-5, L-5A, L-5C
and L-12C). |
50,000 |
0 |
|
12. |
L-5C |
85,000 |
0 |
|
13. |
L-5D,- |
|
|
|
|
(i) Annual registration fee of Commercial Places
like Marriage palaces, banquet halls or community Centre or Dharamshala,
charging up to Rs. 1,00,000/- per function; |
20,000 |
0 |
|
|
(ii) Annual registration fee of Commercial Places
like Marriage palaces, banquet halls or community Centre or Dharamshala,
charging Rs. 1,00,001/- to 2,00,000/- per function; |
40,000 |
0 |
|
|
(iii) Annual registration fee of Commercial
Places like Marriage palaces, banquet halls or community Centre, Dharamshala,
charging above Rs. 2,00,000/- per function; |
80,000 |
0 |
|
|
(iv) Serving liquor in commercial places not
registered with the Excise and Taxation Department not more than 5 licenses
shall be issued in one month for these places; and |
10,000/- per day per function |
0 |
|
|
(v) Serving liquor in a function at a private place. |
Rs. 2,000/- per day |
0 |
|
14. |
L-5E,- |
|
|
|
|
(i) Corporation cities and areas; and |
70,000 |
0 |
|
|
(ii) All types of Municipal Committees and other
areas. |
40,000 |
0 |
|
15. |
L-10C (Micro Brewery) |
4,00,000 |
0 |
|
16. |
L-12A (Temporary license),- |
|
|
|
|
(a) Minimum fee; and |
10,000 (per license per day) |
0 |
|
|
(b) Maximum fee |
1,00,000 (per license per day) |
0 |
|
17. |
L-12C |
|
|
|
|
(i) Members upto 1000; |
1,00,000 |
0 |
|
|
(ii) Members up to 2000; and |
3,60,000 |
0 |
|
|
(iii) Members above 2000 |
11,00,000 |
0 |
|
18. |
L-12E |
25,000 |
1000 |
|
19. |
L-13 |
13750 |
250 |
|
20. |
L-17,- |
|
|
|
|
(i) Denatured Spirit (up to 500 BL); and |
5,000 |
2000 |
|
|
(ii) Exceeding 500 BL |
10 per BL |
3000 |
|
21. |
L-50,- |
|
|
|
|
(i) For One Year; and |
2,500 |
0 |
|
|
(ii) For Life Time |
20,000 |
0 |
|
22. |
L-50A :- |
|
|
|
|
(i) Serving liquor in Commercia Places such as
marriage palaces, banquet halls or community centres, Dharamshalas etc.
charging up to one lakh rupees per function; |
5,000/ (per license per day) |
0 |
|
|
(ii) Serving liquor in Commercial Places such as
marriage palaces banquet halls or community centres, Dharamshalas etc.
charging one lakh and one rupees to two lakh rupees per function; |
7,500/- (per license per day) |
0 |
|
|
(iii) Serving liquor in Commercial Places such as
marriage palaces banquet halls or community centres, Dharamshalas etc
charging above two lakh rupees per function; |
10,000/ (per license per day) |
0 |
|
|
(iv)Serving liquor in Commercial Places not
registered with the Excise and Taxation department (not more than 5 licenses
shall be issued in one month); and |
Rs. 10,000/- (per license per day) |
0 |
|
|
(v)Serving liquor in a function at a private
place. |
2,000/- per day |
0 |
|
23. |
L-52 (Ahata),- |
|
|
|
|
(i) PML |
|
|
|
|
(a) Urban; and |
7500 |
0 |
|
|
(b)Rural; and |
1500 |
0 |
|
|
(ii)IMFL,- |
|
|
|
|
(a)Corporation Area; |
10000 |
0 |
|
|
(b) Other Urban Area; and |
7500 |
0 |
|
|
(c)Rural |
2000 |
0 |
Note: (1) The State Government reserves the right to change the nomenclature of
Fixed License Fee or other levies, payable under the relevant rules.
(2) License L-1, L-1
(Import), L-1BB, L-13, L-2B, L-2D and L-52 may be renewed for a period of three
months i.e. from 01-04-2022 to 30-06-2022 on payment of requisite license fee
as specified above. All other licenses may be renewed for the Financial Year 2022-23on
payment of requisite licensee fee as specified above. The State Government
reserves the right to revise the rates of license fee of these licenses at any
time during the year 2022-23. The licensees shall have to pay the difference of
license fee as fixed in the regular excise policy for the year 2022-23.";
and
(ii)
in sub-rule (4), for clause
(a), the following clause shall be substituted, namely:-
"(a)
An Additional Fixed License Fee shall be
chargeable from every L-2 and L-14A licensee as determined by the Collector.
The minimum percentage of the aforesaid fee shall be payable by the licensee as
follows:-
(i)
Twenty-five percent upto
31st March, 2022;
(ii)
Twenty-five
percentupto10thApril,2022;and
(iii)
Fifty percent upto 10th
June, 2022.
Note: Permits for the
liquor against the first and second instalment of twenty-five percent each of
the Additional Fixed License Fee shall be available in the months of May and
June, 2022.
The adjustment of the
excise duty payable at wholesale stage shall be as per existing rules.".
Rule - 3.
In the said rules, in rule 30,in the Table, for serial no. 5 and entries
relating thereto, the following shall be substituted, namely:-
|
“5. |
For a license in Form L-2B |
Five lakh” |
Rule - 4.
In the said rules, in rule 34, after the first proviso, the following proviso
shall be added, namely:-
"Provided
further that the licenses L-1 (Import) and L-1BB shall be renewed for a period
from 01-04-2022 to 30-06-2022 on the payment of requisite license fee as
specified in the table given in sub-rule (1) of rule 25."
Rule - 5.
In the said rules, in rule 35, in sub-rule (2);
(a)
in clause (i), in sub-clause
(e),-
(A)
for the figures and sign
"2020-21", wherever occurring, the figures and sign
"2021-22" shall, respectively, be substituted; and
(B)
for the words, figures and
sign "for the Financial Year 2021-22", wherever occurring, the words,
figures and signs "for a period from 01-04-2022 to 30-06-2022" shall,
respectively be substituted; and
(b)
in clause (ii), for the
words, figures and sign "for the year 2021-22", wherever occurring,
the words, figures and sings "for a period from 01-04-2022 to
30-06-2022" shall, respectively, be substituted.
Rule - 6.
In the said rules, in rule 36,
(i)
for sub-rule (14), the
following sub-rule shall be substituted, namely:-
"(14)
The Fixed License Fee of each group/zone for the period from 01-04-2022 to
30-06-2022 shall be charged at the rate twenty five percent of the annual
prescribed Fixed License Fee of the financial year 2021-22. This fee shall be
deposited by the licensee at the time of submission of application for renewal
of his L-2/ L-14A license."
(ii)
In sub-rule (33),
(A)
in serial No. 4, at the end,
the following proviso shall be added, namely;
"Provided that
the sub vends allowed during the year 2021-22 may be renewed for a period from
01.04.2022 to 30.06.2022."; and
(B)
in serial No. 5, for the
words and sign "rupees two lakh;", the words and sign "rupees
fifty thousand;" shall be substituted; and
(iii)
in sub-rule (38), in
clause(a), for the existing Schedule, Note 1, Note 2 and the proviso, the
following shall be substituted, namely:-
SCHEDULE
|
Serial
No. |
Month |
Percentage
of PML |
Percentage
of IMFL |
Percentage
of Beer |
Percentage
of IFL |
|
1 |
April,2022 |
29.17 |
33.33 |
27.28 |
30.00 |
|
2 |
May, 2022 |
33.33 |
29.17 |
36.36 |
35.00 |
|
3 |
June, 2022 |
37.50 |
37.50 |
36.36 |
35.00 |
|
|
Total |
100 |
100 |
100 |
100 |
Note 1: Licensee shall be required to get his retail permits and passes issued
as under:-
|
|
|
Permits |
Passes |
|
1 |
April,2022 |
Upto
22.4.2022 |
Upto
30.4.2022 |
|
2 |
May 2022 |
Upto
22.5.2022 |
Upto
31.5.2022 |
|
3 |
June 2022 |
Upto
10.6.2022 |
Upto
15.6.2022 |
The licensee shall
have the option to lift quota of liquor over and above the fixed monthly quota.
In the event of
non-lifting of minimum guaranteed quota as per the above Schedule, the licensee
shall be liable to deposit an amount equal to Excise Duties and all the levies
on the unlifted minimum guaranteed quota. For the months of April and May, 2022
this amount can be paid with interest by 15th of the next month failing which
the license shall be deemed to be suspended and all the vends shall be closed.
The suspension shall be revoked only when the balance amount with interest is
deposited by 20th of the same month. In case of default, the suspended license
shall stand cancelled.
Every Licensee shall
ensure the lifting of prescribed fixed quota of PML of his group every month.
It shall be reconciled after 10.06.2022. In case of any default at the time of
reconciliation, he shall have to pay an amount at the rate of rupees twenty-five
per proof litre on the unlifted quantity of fixed quota of PML:
Provided that if any
licensee fails to deposit all the levies on the unlifted total minimum
guaranteed quota of PML, IMFL, IFL and BEER of his group/zone upto 15th June,
2022, then his license shall stand suspended. All vends of the group shall be
closed. If the dues alongwith interest are not received by 20th June, 2022,
then the license shall stand cancelled.".
Rule - 7.
In the said rules, in rule 36-A, in sub-rule (6),-
(i)
for the figures and words,
"693 lac", "277 lac" and "302 lac", the figures
and words "183.50 lac", "73.32 lac" and "110.15
lac" shall, respectively, be substituted;
(ii)
for the words and sign
"The Minimum Guaranteed Quota of Imported Foreign Liquor is fixed as
Under:-" the words, figures, brackets and sign "The Minimum
Guaranteed Quota of Imported Foreign Liquor (43786 proof litre) is fixed as
under:-" shall be substituted; and
(iii)
in the table, for the
figures "810", "405" and "168.750", the figures
"178.2","89.1"and "37.13", shall, respectively,
be substituted.
Rule - 8.
In the said rules, in rule 38,-
(i)
in special condition 1-I,
for clause (d),the following clause shall be substituted, namely;
"(d)
The licensee shall have to lift minimum
400 cases of imported foreign liquor during the period from 01-04-2022 to
30-06-2022:
Provided that if the
licensee fails to lift the said quantity of liquor, he shall be liable to pay a
penalty at the rate of rupees three hundred fifty per PL on remaining un-lifted
quantity during the respective period.";
(ii)
in special condition 1-BB,
for clause (f), the following clause shall be substituted namely:-
"(f)
The licensee shall have to lift minimum
400 cases of imported foreign liquor during the period from 01-04-2022 to
30-06-2022:
Provided that if the
licensee fails to lift the said quantity of liquor, he shall be liable to pay a
penalty at the rate of rupees three hundred fifty per PL on remaining un-lifted
quantity during the respective period."; and
(iii)
in special condition (2-B),
in clause (i), for condition (i), the following condition shall be substituted,
namely:-
"(i)
The license fee for a period from 01-04-2022 to 30-06-2022of such license shall
be rupees five lakh. Renewal of this license shall only be allowed, in case
L-2/L-14A license of respective group/zone is got renewed."
Rule - 9.
In the said rules, in rule 42, at the end, the following proviso shall be
added, namely:-
"Provided that
the retail licenses L-2/L-14A shall be renewed at the option of the licensee
for a period from 01-04-2022 to 30-06-2022, on the conditions to be specified
by the State Government. Such licensee shall become eligible for renewal
subject to the payment of extra revenue@1.75 percent of minimum guaranteed
revenue of the Financial Year 2021-22 of his respective group/zone by lifting
extra liquor after 16.03.2022. The 1.75 percent of minimum guaranteed revenue
shall be in addition to revenue realized from lifting of minimum guaranteed
quota and liquor lifted against Additional Fixed License fee for the Financial
Year 2021-22. The excise duty paid at retail and wholesale stage on PML, IMFL
and Beer, Special License Fee paid at retail stage and Assessed Fee paid at
wholesale stage on Imported Foreign Liquor (BIO Brands) on such lifting shall
be taken into account for calculating this 1.75 percent revenue. The revenue
realized from lifting of liquor before 17.3.2022 against minimum guaranteed
quota, against Additional Fixed License fee and lifting of additional quota at
concessional rate shall not be counted towards the above-stated eligibility
revenue. The licensees shall be bound to get the requisite permits and passes
issued in respect of such 1.75 percent revenue by 28.3.2022 and
31-3-2022respectively.The State Government reserves the right to further renew
the retail L-2 and L-14A licenses for the remaining period of the Financial
Year 2022-23 (01-07-2022 to 31-03-2023) on the terms and conditions as may be
specified by the State Government later on.".
Rule - 10.
In the said rules, in rule 45, for the heading and sub-rule (1), the following
shall be substituted, namely:-
"45.
Procedure for renewal of L-2 and L-14A
licenses for the year 2022-23, for a period from 01-04-2022 to 30-06-2022.-(1)
The procedure for renewal of the L-2 and L-14A licenses for a period from 01-04-2022
to 30-06-2022, shall be as under:-
(i)
The application for renewal
of licenses shall be invited through public notice;
(ii)
Minimum Guaranteed Revenue
(MGR) of each group or zone, shall be the sum of the following items:-
(a)
Fixed License Fee@25 percent
of the prescribed annual fixed license fee of the Financial Year 2021-22;
(b)
Additional Fixed License Fee
of each group/zone shall be increased by 19.45% over the prescribed annual
Additional Fixed License Fee of the year 2021-22. Additional Fixed License Fee
for the period 01-04-2022 to 30-06-2022 shall be charged @25 per cent of the
above derived amount;
(c)
Excise duty payable on
minimum guaranteed quota of PML, IMFL and Beer at retail stage and wholesale
stage (at lowest Excise duty rates);
(d)
Assessed fee payable at
wholesale stage on minimum guaranteed quota of Imported Foreign Liquor; and
(e)
Special License Fee payable
on PML and IMFL;
(iii)
Minimum Guaranteed Quota
(MGQ) of PML, IMFL, IFL and Beer of each group or zone shall be fixed as
under:-
(a)
MGQ of PML, IMFL, IFL and
Beer of the Financial Year 2021-22 shall be enhanced by 10%; and thereafter
(b)
MGQ of PML, IMFL, IFL and
Beer @24%, 24%, 20% and 33% respectively of (a) above shall be fixed;
(iv)
The Fixed License Fee of
each group/zone shall be charged @25 percent of the annual prescribed Fixed
License Fee of the Financial Year 2021-22;
(v)
The proposal of fixing MGQ
and MGR shall be approved by the Collector-cum-Deputy Commissioner (Excise) of
the respective zone on the recommendation of the concerned Assistant Commissioner
(Excise) of the range;
(vi)
Minimum Guaranteed Revenue
(MGR) of each group or zone shall include,-
(a)
Fixed License Fee as
specified in clause (iv) above;
(b)
revenue from Punjab Medium
Liquor (in rupees) - MGQ of PML multiplied by (excise duty rate at retail stage
plus excise duty rate at wholesale stage plus special license fee);
(c)
revenue from Indian made
foreign liquor- MGQ of IMFL multiplied by (excise duty rate at retail stage
plus minimum excise duty rate at wholesale stage plus special license fee);
(d)
revenue from Beer- MGQ of
BEER multiplied by (excise duty rate at retail stage plus minimum excise duty
rate at wholesale stage);
(e)
revenue from Imported
Foreign Liquor (wherever applicable)- MGQ of IFL multiplied by Assessed fee
leviable at wholesale stage; and
(f)
Additional Fixed License Fee
of each group/zone shall be increased by 19.45% over the prescribed annual
Additional Fixed License Fee of the year 2021-22. Additional Fixed License Fee
shall be charged @25 per cent of the above derived amount.
Note: Infrastructure
Development fee and Special Excise duty shall not be included in Minimum
Guaranteed Revenue;
(vii)
The Renewal Fee for each
group or zone shall be charged @0.5 percent of MGR of Financial Year 2021-22 of
the respective group/ zone;
(viii)
The details of the group or
zone and rates of renewal fee shall be displayed on the notice board of the
concerned districts as well as on the website of the Excise Department i.e.
www.excise.punjab.gov.in;
(ix)
AL-2 and L-14A licensee
shall submit his application for renewal of license in the office of concerned
Assistant Commissioner (Excise) of the range on or before the specified date.
The licensee shall attach the receipt of payment of specified renewal fee plus
fixed license fee along with the application. The licensee shall submit
requisite Affidavit under Order 7 of the Punjab Intoxicants License and Sales
Orders, 1956 and an undertaking that the licensee shall deposit 1.75percent of
the excess revenue over and above the MGR of year 2021-22 along with an
application for renewal. He shall forthwith provide the details of such payment
to the department. The licensee shall be responsible for the authenticity of
the details provided to the department in respect of payment of such excess
1.75percent revenue;
(x)
For the purpose of renewal,
the formation of group or zone shall be the same as it was in the Financial
Year 2021-22.
(xi)
The licensee shall deposit
specified Fixed License Fee at the time of submitting application for renewal.
The licensee shall deposit specified Additional Fixed License Fee as under:-
(i)
Twenty-five percent up to
the 31st March, 2022;
(ii)
Twenty-five percent up to
the 10th April, 2022; and
(iii)
Fifty percent up to the 10th
June, 2022.
Note:
Permits/adjustment against the first and second instalment of twenty-five percent
each of Additional Fixed License Fee shall be available in the months of May
and June, 2022;
(xii)
If any licensee, while
submitting his application for renewal of his license, fails to deposit the
Fixed License Fee and Renewal Fee or Additional Fixed License Fee and
eligibility revenue within the prescribed time, the application received for
renewal shall be liable to be cancelled. The Renewal Fee, Fixed License Fee and
Additional Fixed License or any other revenue deposited by him till date shall
stand forfeited; and
(xiii)
After completing the
requisite conditions and after deposit of all prescribed duties or fee, the
license shall be granted or renewed for the period from 01-04-2022 to
30-06-2022 by the Collector. The license so renewed shall be deemed to be a license
issued under rule 1 of the Punjab Liquor License Rules, 1956. All the
provisions of the Punjab Excise Act, 1914 and the rules framed thereunder,
shall apply mutatis mutandis, to such license.".